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CESTAT allows SAD Refund as No Limitation prescribed under Original Notification
Case Law Details
- Case Name
- Keshar Deo Ramesh Kumar Vs Commissioner of Customs (Import) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Keshar Deo Ramesh Kumar Vs Commissioner of Customs (Import) (CESTAT Delhi)
Hon’ble Delhi High (jurisdictional High Court) have held in the case of Sony India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi – 2014 (304) ELT 660 (Delhi) under similar facts and circumstances, refund claim of SAD is not time barred as no such limitation is prescribed under the original notification no.102/2007-Customs. It was also held that period of limitation for the first time cannot be introduced through subordinate legislation or notification. It was also held that limitation cannot start to run prior to...
